Approaches to learning accounting : a cross-cultural study

Purpose – The purpose of this study is to examine the relationship between the cultural background of students and their learning approaches in a first year undergraduate accounting program.

Design/methodology/approach – While prior research in this area has more generally focused on the investigation of the approaches to learning by accounting students, there appears to have been little investigation into the learning approaches of students from different cultures who are studying accounting together at the same institution. The paper presents the results of a study of 550 students enrolled in an undergraduate accounting program at a multi-campus university in Victoria, Australia, which used Biggs' study process questionnaire (SPQ) to assess the approaches to learning utilised by local and Chinese students.

Findings – The results showed that, while there were no significant differences in the use of surface and deep learning strategies by the Chinese and Australian students, there were significant differences in the learning motives of the two groups. Furthermore, the results contradict prior claims that Asian students rely principally on the memorisation and reproduction of factual information as a means of achieving academic success.

Originality/value – The study provides support for the notion that Chinese students may in fact have a culturally induced bias towards seeking understanding through deeper approaches to study.

Overseas Chinese as expatriate managers in China: is their recruitment a solution to cross-cultural management problems for multinationals operating in China?

This paper examines the issue of diversity in Chinese identity and how it impacts on the operations of multinationals in China who recruit Overseas Chinese to handle cross-cultural issues. China’s rapid economic development and entry into the World Trade Organization in 2001 made her a formidable player in the global economy and direct foreign investment surged. Yet it is acknowledged that for the foreign investor in China, cross-cultural issues create difficulty at every level, from the interpersonal level relating to communication and negotiation, to the organizational level relating to decision making, human resource management practices, corporate legal institutions and liaison with government institutions. Western multinationals have considered the advantages of posting Overseas Chinese from Southeast Asian countries, Taiwan and Hong Kong to their China operations as a solution to cross-cultural management issues. But has this policy been successful? In terms of language expertise this would seem to be a good strategy, yet organizational case material contradicts this in reality. Overseas Chinese, while sharing some elements of Chinese culture with mainland Chinese, the Confucian heritage and other aspects such as language and diet, nevertheless have different world views and values and behave differently from mainland Chinese in areas critical to business management. As a survival strategy, Overseas Chinese have often developed dual identities which operate simultaneously. For political and historical reasons, many of them have had to adapt to the local culture of their country of citizenship or even hide their own ethnicity in order to survive. On the other hand, the mainland Chinese are different in that their behaviour has only had to be Chinese, but overlaid with this has been the experience of participating in a communist political environment for decades, which has left its mark on mainland Chinese culture. On the basis of their different historical experiences, in the current business environment in China, cultural confusion, difficulty and conflict may occur for the Overseas Chinese.

This paper focuses attention on the subtle cultural differences between the Overseas Chinese and mainland Chinese in an organizational context. This problem has yet to be researched in depth within international business and international management studies. It provides evidence that Overseas Chinese are not often favoured by the local Chinese. It gives insights on how to manage the local Chinese for foreign multinationals operating in China.

The global village: online cross-cultural communication and HRM

Purpose – The purpose of this paper is to examine relational and task dimension of online communication and the associated emotional experience.

Design/methodology/approach – This paper examines four categories of work outcomes: emotional experiences of work, work attitudes, work dynamics and work behaviours; and links each to the cross-cultural online communication context.

Findings – It was found that diversity-oriented HRM can reduce the cultural fault-lines betweenindividualist and collectivist (IC) cultures, and thereby positively moderate the relationship between cross-cultural online communication and affective, cognitive and behavioural outcomes.

Practical implications – Diversity-oriented HRM can capitalize on an organisation’s cultural diversity and avoid cross-cultural misunderstandings. In a more practical sense, the research purports that combined use of IC HRM practices can produce greater efficiency and effectiveness in
online communications worldwide.

Originality/value – The paper provides an insight into the potential implications of increased use of information technology on cross-cultural communication, and human resource management. The significance of diversity-oriented human resource management in managing these implications is also highlighted.

Student characteristics and approaches to learning: a cross-cultural study

The principal aim of this study is to examine the relationship between the cultural background of students and their learning approaches in a tertiary accounting program. While prior research in this area has more generally focused on the investigation of the learning approaches of accounting students, there appears to have been little investigation into the learning approaches of students from different cultures who are studying together at the same institution. The paper presents the results of a study of 550 students enrolled in an undergraduate accounting program at a multi-campus Victorian university where learning approaches and cultural background variables were investigated together with other background variables such as gender and age.

The findings extend prior research on the impact cultural factors may have on the learning approaches of accounting students and also assists in clarifying the relationship between memorisation in the process of learning given the diverse ways that students from different cultures study accounting.

A cross-cultural study of consumer purchase intention and planned behaviour

This study investigates for two cultures differences in consumers’ purchase intention formation and their association with planned behaviour using the model of reasoned action. It also seeks evidence of exposure to a new dominant culture influencing change in behavioural intentions. Australian and Malaysian students are used as participants in the study. The results indicate that there is an association between intention and planned behaviour for Australian students, while no association exists for the Malaysian students. Additionally, the Malaysian students living in Australia for more than two years do not show a tendency to adopt the Australian students’ intention formation in an ‘individualistic’ culture.

A construct of the cross-cultural ethos of corporate codes of ethics (ECCE) : Australia, Canada and Sweden

The objective of this paper is to develop and describe a construct of the ethos of the corporate codes of ethics (i.e., an ECCE-construct) across three countries, namely Australia, Canada and Sweden. The ECCE-construct makes a contribution to theory and practice in the field as it outlines a theoretical construct for the benefit of other researchers. It is also of managerial interest to marketing organizations as it provides a grounded framework of areas to be considered in the implementation in organizations of corporate codes of ethics.

'Research as dialogue' and cross-cultural consultations : confronting relations of power

ln this paper, we discuss methodological issues that emerged as we worked through a small empirical research project, 'Engaging Aboriginal students in education through community empowerment'. Recent national policy statements (see, for example, MCEETYA 2000,. NBEET 1995) argue the importance of education/research that keeps the locus of control within the Aboriginal community as a means to further the goal of self-determination and improve educational outcomes. In keeping with these recommendations, our project aimed to challenge assimilationist frameworks and sought to 'empower' members of the local Aboriginal community through participation in the project. 'Research as dialogue' was a guiding principal and a primary aim was to listen actively to all key stakeholders in the remote community setting, particularly to lndigenous parents, students and teachers, in order to identify current strengths and concerns regarding the provision of culturally inclusive schooling. A proposed second stage of the project is to develop, on the basis of these consultations and in collaboration, community-based education projects that engage non-attending Aboriginal students. Here we discuss the consultative processes undertaken in stage one of the project, and critically analyse the difficulties as well as potential strengths of trying to form collaborative partnerships as researchers across cultural differences and with diverse community groups.

Data quality issues in practice and theory : a cross-cultural example

Practical considerations and traditions play a substantial role in data collection exercises, often limiting the focus of study to either qualitative or quantitative issues. An industry with a particularly strong quantitative emphasis is the insurance and reinsurance industry, where actuarial decisions are based on detailed and exacting numerical analysis of data that are assumed to be reliable and valid. However, the qualitative investigation of the quality of data in one reinsurance setting reported in this paper shows that where the meanings of the questions asked and of the answers provided are subject to interpretation, the quality of data collected for entry to databases can be poor. While this can be exacerbated in cross-cultural contexts, it is also generally true. Due to the constrained nature of insurance practice, the existence of a range of techniques combining qualitative and quantitative methods is somewhat academic. Therefore, because researchers have the latitude to investigate both qualitative and quantitative factors in the industrial context, a call is made for researchers and industry to work more closely together.

Cross-cultural differences in consumer decision-making styles

This article compares consumer decision-making styles between Singaporeans and Australians. Utilising Hofstede’s framework, the paper argues that cultural dimensions influence consumer decision making styles. It is essential that managers understand cross-cultural consumer decision-making styles to make strategic decisions or effectively handle members of these nationalities. Marked differences were found between the two populations for: brand consciousness, innovativeness and overchoice confusion. The results suggest that some consumer decision-making styles differ due to consumers’ cultural values. Managerial implications and future research directions are discussed.

An investigation into the cross-cultural equivalence of the personal wellbeing index

The Personal Wellbeing Index (PWI) is being developed for the cross-cultural measurement of subjective wellbeing (SWB). This paper reports the findings of its utility with the Hong Kong Chinese and Australian populations. An item on affect, ‘satisfaction with own happiness’ was also investigated to determine whether it should be added to the index. Three-hundred and sixty participants (180 per country), with equal representation from groups aged 18–35, 35–64 and 65 years and above, were recruited from each country. The PWI demonstrated good psychometric performance in terms of its reliability, validity and sensitivity, which are comparable in both countries. The item ‘satisfaction with own happiness’ was found to contribute significantly to the scale’s psychometric performance in Australia but not in Hong Kong. Cultural differences in the perception of the concepts ‘satisfaction’ and ‘happiness’ were suggested as an explanation for this finding. The PWI data are also consistent with homeostasis theory, which proposes that each person’s SWB level is maintained within a limited positive range. For the Australian population, their mean SWB level fell within the established Western range of 70–80, on a scale from 0 to 100. The Hong Kong population, however, fell below this range. Cultural response bias was identified as a plausible explanation for the differences between the Hong Kong and Australian samples.

The movement ABC: a cross-cultural comparison of preschool children from Hong Kong, Taiwan and the USA

The purpose of this study was to evaluate the suitability of the Movement Assessment Battery for Children (M-ABC) for use in Greater China. Chinese children numbering 255 between the ages of 4 and 6 from Hong Kong and 544 from Taiwan were tested individually on the standardized test contained within the M-ABC. Data from these 799 children were compared to that presented in the test manual for the 493 children of the same age comprising the United States standardization sample. Both within-culture and cross-cultural differences were statistically significant when all items of the M-ABC were examined simultaneously, but effect sizes were too low to be considered meaningful. However, descriptive analysis of the cut-off scores used for impairment detection on the test suggested that adjustments to some items would be desirable for these particular Chinese populations.

Evaluation of the Chinese version of the disability of the arm, shoulder and hand (DASH-HKPWH): cross-cultural adaptation process, internal consistency and reliability study

Abstract
The Disability of the Arm, Shoulder and Hand (DASH) was translated into Chinese by a physiotherapy team of the Prince of Wales Hospital, Hong Kong (DASH-HKPWH).

Objectives
This study evaluated the cross-cultural adaptation process, face validity, internal consistency and reliability of the DASH-HKPWH.

Method
Language officers and medical professionals from different fields were invited to translate and evaluate the face validity of the DASH-HKPWH. 88 patients were recruited to complete two DASH questionnaires on two occasions 1-2 weeks apart.

Results
Some adjustments were made to the translations based on the cultural and linguistic practice in Hong Kong. The face validity was satisfactory with a mean endorsement score of 3.2. The difference between the mean of DASH scores was not significant (t = −0.35, p = 0.73). The ICC (1,1) and Cronbach's alpha for the 30-item Disability/Symptom of the DASH-HKPWH was 0.77 and 0.94, respectively.

Conclusion
The translation was valid and reliable and acceptably equivalent to the original version. The questionnaire is suitable for measuring changes experienced by patients with any upper extremity disorders.

Issues in the implementation of cross-cultural management in Australia-evidence from a study of selected public and private sector organisations

This study examines the current status of cross-cultural management (CCM) in Australia.

The study is based on Reyes' (2004) Ph.D research of a qualitative nature in five organisations in the public and private sectors selected from a sample of organisations which appear to lead the field in Australia in respect of CCM. Literature is also surveyed to present a picture of the current legal and institutional setting of CCM in Australia and provide a context for the study.

Analysis of the findings highlights the gap between cross-cultural rhetoric and action in workplace situations. Problems are identified leading to incomplete and inadequate implementation of CCM in the respondent organisations. The study argues for the need for management to take a systems approach to the formulation and implementation of CCM. Some suggestions are made for improvements in the future.